HS 020714 Cuts and offal, frozen
Quick Answer: Poultry cuts and offal, frozen, imported under HS 020714 enters the UK with specific rates per 100 kg, such as 85.00 GBP, the EU with rates including 35.80 EUR per 100 kg or 6.4% ad valorem, and the US with rates like 17.6¢/kg or free for certain trade agreements. This classification specifically covers frozen pieces and edible offal of fowls of the species Gallus domesticus, ducks, geese, and guinea fowls. Importers should be aware of the varied specific and ad valorem duties across major markets. CustomTariffs aggregates this data, highlighting the importance of verifying the precise tariff line and applicable preferential rates for accurate customs declarations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0207140000 | — | — | — |
| 0207141000 | 85.00 GBP / 100 kg | — | — |
| 0207142000 | 29.00 GBP / 100 kg | — | — |
| 0207143000 | 22.00 GBP / 100 kg | — | — |
| 0207144000 | 15.00 GBP / 100 kg | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0207142000 | 35.80 EUR / 100 kg | — | — |
| 0207147000 | 100.80 EUR / 100 kg | — | — |
| 0207149100 | 6.40 % | — | — |
| 0207149900 | 18.70 EUR / 100 kg | — | — |
| 0207140000 | — | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 02071400 | 17.6¢/kg | Free (17 programs) | — |
| 0207140040 | — | — | ["kg"] |
| 0207140020 | — | — | ["kg"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 0207.14?
Imports of Cuts and offal, frozen may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, and 15 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
How to Classify This HS Code?
What products does HS 020714 cover?
This subheading covers "Cuts and offal, frozen" of poultry of the species Gallus domesticus (chickens) and turkeys. According to the World Customs Organization's Harmonized System Nomenclature, this includes specific parts like breasts, wings, legs, and edible offal (e.g., livers, hearts, gizzards) that have been frozen. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that the key criteria are the form (cuts and offal) and the preservation method (frozen).
What falls outside HS 020714?
The following products are excluded from HS 020714: whole birds, fresh or chilled poultry cuts and offal, and poultry products that are not frozen. For instance, whole frozen chickens fall under HS 020713, while fresh chicken breasts would be classified under HS 020711. Additionally, processed poultry products such as cooked or breaded chicken pieces, even if frozen, are typically classified in Chapter 16 of the HS, not Chapter 02, due to further preparation beyond simple freezing.
What are common classification mistakes for HS 020714?
A common error is misinterpreting the "cuts and offal" definition, particularly when products are partially processed or combined. For example, frozen chicken feet, while offal, might be confused with other categories if not specifically identified as such. Furthermore, failing to distinguish between frozen and chilled products can lead to incorrect classification. Adherence to General Interpretative Rule 1 and 3 of the Harmonized System is crucial to ensure the correct classification based on the most specific heading and subheading.
How should importers classify products under HS 020714?
The correct procedure for classifying products under HS 020714 involves a multi-step process. Importers and customs brokers must first identify the specific type of poultry product, confirming it is from chickens or turkeys. Next, they must verify that the product is presented as cuts or offal, not a whole bird. Crucially, the preservation method must be confirmed as frozen. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and reviewing the explanatory notes for Heading 0207 is essential for accurate determination.
How is the duty calculated for products under HS 020714?
A shipment of 1,000 kg of frozen chicken wings declared at a customs value of $3,000 USD would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) duty rate of 15% ad valorem, applied to the declared customs value. The calculation is: 15% of $3,000 USD = $450.00. However, if the product is subject to a specific duty, for example, $0.15 per kilogram, the duty would be $0.15/kg * 1,000 kg = $150.00. This is calculated using the specific duty rate published in the USITC Harmonized Tariff Schedule for HS code 020714.
Which trade agreements reduce duties for HS 020714?
Several free trade agreements may reduce the applicable duty rate for HS 020714, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating chicken cuts and offal from Canada and Mexico can enter the United States duty-free. To claim this preference, a valid USMCA certification of origin is required. Additionally, the Generalized System of Preferences (GSP) may offer reduced or free entry for originating products from certain developing countries, typically requiring a GSP Form A. Documentation requirements vary by jurisdiction and the specific agreement invoked.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for HS code 020714 (frozen cuts and offal of poultry)?
Import duty rates for HS code 020714 vary significantly by importing country and origin. For example, the UK's tariff schedule shows rates such as 85.00 GBP / 100 kg or 29.00 GBP / 100 kg for certain origins, while the EU's TARIC system might list rates like 35.80 EUR / 100 kg or 6.4% ad valorem. The United States Harmonized Tariff Schedule (USHTS) often applies specific rates per kilogram, such as 17.6¢/kg or 22¢/kg, for these products. Always consult the specific tariff schedule of the destination country for the precise rate applicable to your shipment's origin.
How is the import duty for HS 020714 calculated if it's an ad valorem rate?
If the duty rate is ad valorem (a percentage of the value), the calculation is straightforward. For instance, if the duty rate is 6.4% and the customs value of the frozen poultry cuts and offal is 10,000 EUR, the duty would be 10,000 EUR * 0.064 = 640 EUR. The customs value is typically based on the CIF (Cost, Insurance, and Freight) value of the goods.
What documentation is typically required when importing goods under HS code 020714?
When importing frozen poultry cuts and offal (HS 020714), standard documentation includes a commercial invoice, packing list, and bill of lading or air waybill. Crucially, you will likely need a health certificate or veterinary import permit issued by the competent authority of the exporting country, confirming the products meet the sanitary and phytosanitary requirements of the importing country. Some countries may also require origin certificates.
Which trade agreements offer preferential duty rates for HS 020714?
Several trade agreements can provide preferential duty rates for HS 020714. For example, under the UK's tariff, certain goods from countries like Australia (AU), Canada (CA), or New Zealand (NZ) might benefit from reduced or zero duties, often indicated by codes like 'A+' or specific country codes. Similarly, the EU's TARIC system details preferential rates for goods originating from countries with which the EU has free trade agreements (e.g., 'CL' for Chile, 'KR' for South Korea). Importers must ensure they have the necessary proof of origin to claim these preferential rates.
What are the key criteria for classifying poultry products under HS code 020714 versus other codes?
HS code 020714 specifically covers 'Cuts and offal, frozen' of domestic fowls of the species Gallus domesticus, ducks, geese, turkeys, guinea fowls. The primary classification criteria are: 1) The species of bird (e.g., chicken, duck, turkey). 2) The state of the product (frozen). 3) Whether it is presented as whole birds or pieces (cuts) and offal. Products that are chilled, fresh, or cooked would fall under different HS codes within Chapter 02. Offal includes items like livers, hearts, and gizzards. Cuts refer to portions of the carcass, such as breasts, wings, or legs.